MUNI CD-TICKET RESALE TAX

Illinois General Assembly - Full Text of HB5792

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HB5792 - 104th General Assembly

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5792

Introduced 5/26/2026, by Rep. Sonya M. Harper

SYNOPSIS AS INTRODUCED:

65 ILCS 5/11-42-1.5 new

Amends the Illinois Municipal Code. Provides that the corporate
authorities of a municipality may impose a tax upon all persons engaged in
the business of acting as a resale facilitator within the municipality.
Provides that the tax may not be imposed on (i) the original sale of a
ticket or license by the owner, operator, or manager of an amusement,
either directly or through a third party; (ii) the resale of a ticket or
license to a ticket broker registered with the Office of the Secretary of
State under the Ticket Sale and Resale Act; or (iii) the resale of a ticket
or license by a ticket broker to another ticket broker registered with the
Office of the Secretary of State under the Ticket Sale and Resale Act.
LRB104 22017 TRT 38067 b

A BILL FOR

HB5792
LRB104 22017 TRT 38067 b
1

AN ACT concerning local government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Municipal Code is amended by
5
adding Section 11-42-1.5 as follows:

6

(65 ILCS 5/11-42-1.5 new)
7

Sec. 11-42-1.5.
Ticket and license resale.

8

(a) As used in this Section:
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"Amusement" means:
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(1) any exhibition, performance, presentation, or show
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for entertainment purposes, including, but not limited to,
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any theatrical, dramatic, musical, or spectacular
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performance, promotional show, motion picture show, flower
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show, athletic contest, sport, game, or similar
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exhibition, such as boxing, wrestling, skating, dancing,
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swimming, racing, or exhibitions involving persons riding
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on animals or vehicles, baseball, basketball, softball,
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football, tennis, golf, hockey, track and field games,
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bowling, or billiard or pool games; and
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(2) any paid television programming, whether
21

transmitted by wire, cable, fiber optics, laser,
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microwave, radio, satellite, or similar means.
23

"Amusement" does not include lawful gambling at a casino,

HB5792
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as that term is defined in the Illinois Gambling Act.
2

"License" means a ticket or other license granting the
3
privilege to enter, to witness, to view, or to participate in
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an amusement, or the opportunity to obtain the privilege to
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enter, to witness, to view, or to participate in an amusement,
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and includes, but is not limited to, a permanent seat license.
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"Resale" means the resale of a ticket or other license to
8
an amusement to an independent and unrelated third party after
9
the ticket or license has been sold by the owner, manager, or
10
operator of the amusement or the owner, manager, or operator
11
of the place where the amusement is being held.
12

"Resale facilitator" means a person engaged in the
13
business of reselling a ticket or other license to an
14
amusement for consideration on behalf of the owner of the
15
ticket, assisting the owner in resale of the owner's ticket or
16
other license, whether the ticket is resold by bidding,
17
consignment, or otherwise, and whether the ticket is resold in
18
person, at a site on the Internet, or by other means. "Resale
19
facilitator" includes, but is not limited to, an auctioneer, a
20
ticket broker, a seller of tickets or other licenses for
21
amusements, or an internet auction listing service. "Resale
22
facilitator" does not include a person who advertises the
23
availability of a ticket or other license for resale without
24
participating in the resale transaction.
25

"Selling price" means the total consideration received
26
from the consumer and collected by the resale facilitator for

HB5792
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LRB104 22017 TRT 38067 b
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the purchase of a ticket or license, including any service
2
fees or other charges. "Selling price" includes any local
3
amusement tax on the original sale of the ticket or license
4
that is included in the consideration received, but excludes
5
any federal, State, or local taxes imposed on such resale and
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any separately stated and optional charges for services or
7
property.
8

"Ticket" means property that confers the privilege to
9
enter, witness, view, or participate in an amusement, whether
10
or not expressed in a tangible form.
11

(b) The corporate authorities of a municipality may impose
12
a tax upon all persons engaged in the business of acting as a
13
resale facilitator within the municipality. The tax may be
14
imposed, in one percent increments, at a rate not to exceed
15
5.0% of the selling price of all tickets or other licenses
16
resold by or through the resale facilitator for amusements
17
taking place within the municipality.
18

(c) The tax may not be imposed under this Section on:
19

(1) the original sale of a ticket or license by the
20

owner, operator, or manager of an amusement, either
21

directly or through a third party;
22

(2) the resale of a ticket or license to a ticket
23

broker registered with the Office of the Secretary of
24

State under Section 1.5 of the Ticket Sale and Resale Act;
25

or
26

(3) the resale of a ticket or license by a ticket

HB5792
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broker to another ticket broker registered with the Office
2

of the Secretary of State under Section 1.5 of the Ticket
3

Sale and Resale Act.
4

(d) Persons subject to the tax imposed under this Section
5
may reimburse themselves by separately stating the tax as an
6
additional charge, which charge may be stated in combination,
7
in a single amount, with other taxes.

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